VIII. SECURITY
Workplace Security
There are three areas that comprise workplace security. They are Personal Safety, Cash Security and Record Security.
Personal Safety can be addressed in terms of office space and design, dealing with the public, and contact with the police. It is advisable to try to have your work area arranged so that when someone wants to make a payment you have to go to them. The counter should be chest high and wide enough so the resident cannot reach over the counter into your workspace. If that is not available discuss the physical layout of the office with the selectmen. It is not always necessary to be behind a glass panel or wall in order to be safe. Sometimes this effort can create a hostile environment and make an unpleasant person even more so.A natural surveillance can be created by windows or opening up your view. If there is a space those who enter your office can see you and they know you can see them. Use signage to direct people where they should go. If you can maintain at least one arm length over a counter from the public you should be in a comfortably safe position.
If there is a cash register, it should be in a location so the customer cannot reach over the counter and pull money from the drawer. By placing key items in strategic locations, it discourages someone from reaching over the counter and helping themselves. Keep the stapler and scotch tape holder out of reach or secured to the counter so an angry or desperate taxpayer will have nothing to pick up and toss.
If possible, have panic buttons installed on the desks, at the counter or any other accessible place. These should be a direct link to the police department or to another individual that would be of assistance in an emergency. Avoid false alarms; check to see if the buttons say “panic” or “robbery”. It is a good idea to speak to the police department about any individual that has caused you concern. If you are in the building alone after hours it is a good idea to notify the police that you are alone so they will be on alert if there is a problem or the panic button is used.
One of the best ways to stay safe is to learn how to deal with difficult people. Anyone can snap when they are provoked. You must have patience, understanding and a sense of humor in order to deal with the public. Some things to remember when dealing with volatile people are: approach in a friendly manner; be a good listener; try to avoid an argument; show respect and listen to their opinions; do not tell them they are wrong; if you are wrong admit it; tell them you understand how they feel; get them to agree with you on something; do not interrupt them when they are talking; see the situation from the other point of view; use a non threatening posture; become their friend and control your temper. Your temper is one of your most valuable possessions; do not lose control of it.
Try to recognize what could become a crisis; speech patterns are a good indication. If a person is confident and open his speech pattern should be clear, firm, direct, show no contempt and be non-judgmental as well as expressive.
If the person’s speech pattern demonstrates fear, hesitancy, anxiety, throat clearing, impatience, sarcasm, or just plain rudeness, extra care should be taken. This situation could quickly escalate into something more serious. Work out a code word or name to use with other employees to signal help is needed. An example would be “Jane called in sick this morning”. This would signal the person in the office to call the police department. Remember: use common sense every minute of the day.
Cash Security is a vital responsibility. After accepting payments, put the cash away or set it aside before answering any questions. When the person leaves, the transaction can be completed without interruption. Verify that the check is made out correctly and that the correct amount of cash was received before the person leaves the office. It is very easy to get distracted and forget to complete the basics. If a computer is used to enter the payments, make sure that the payment is entered prior to filing the bill away. Place the checks and bills in the same place so they can be verified. If cash is paid note on the paperwork that cash was received. This will be helpful when balancing at the end of the day. It is advisable to balance each day even if you only remit to the treasurer on a weekly basis. It is also recommended that you balance at least monthly with your treasurer or finance department. It is much easier to find a problem and make the correction on a monthly basis rather than waiting until the end of the year.
RSA 41:35, Duties of the Collector, mandates a collector to remit receipts at least on a weekly basis or on a daily basis at the discretion of the commissioner of revenue administration. The deposit may be deferred until the total is $1,500. Failure to remit on a timely basis shall be cause for immediate removal from office.
Verify that all of the day’s transactions are included in your deposit. Complete the deposit and record all of the transactions. Check to see that all of the transactions have posted correctly to the appropriate accounts. If you are not making a bank deposit that day, store the cash in a secure, lockable place where only you have access to it.
If you bring the deposit to the bank remember the following: do not be predictable; change your routine; vary the time of day you go to the bank; vary the bank route; have a police escort; park as close to the bank entrance as possible; let someone in the office know that you are leaving to make the deposit and when you expect to return.
In the event of a robbery, here are some useful tips: make eye contact; be patient and courteous; be observant; practice identification techniques; have a plan of action worked out ahead as to when to use the panic button; stay as calm as possible; obey instructions; do not try to be a hero; keep anything that might be evidence (do not return a note) and ask for identification.
Ask the selectmen if the office is bonded (surety); RSA 41:6. A surety bond protects the municipality, not the tax collector. The surety company may go after the collector, especially in the case of fraud or any dishonest act.
The Tax Collector has the responsibility to secure and protect tax records which are listed in RSA-33. Once the tax collector has accepted the warrant from the selectmen, no changes can be made to it. No one should have access to the tax records except the deputy. It is advisable to keep additional warrants such as Yield Tax, Current Use (etc) with the bills and file according to the year issued. It keeps them safe and accessible in the event they are needed. Abatement slips are necessary since they act as acredit on the warrant; it reduces the amount to collect. Never abate without an abatement slip signed by the majority of the board of selectmen. Keep these slips together by year because the total is needed in order to balance the books. The auditor will also need them to verify the amounts shown as credits on the warrant.
Keep all records of payments in a safe and available place. These records will be needed to verify postings and balancing. Make a copy of the deposit slip and attach it to the remittance slip for that deposit. It should be kept separate from other records in a safe place so if the records do not balance the deposit slip is available to verify the total deposited and remitted to the treasurer.
Copies of all impending lien and deed notices that are sent by certified mail need to be kept along with the return receipts or any letters returned to the municipality. This will verify that the appropriate notices were sent in a timely manner. Keep all recorded liens in a safe and protected place. All of the released liens that have the book and page stamped on them should also be kept in a safe place. These are needed to prove the liens were correctly released. Always keep a copy of anything sent to the registry of deeds for recording until the recorded instrument is returned to the municipality.
Tax collectors who have access to the Internet need to be keenly aware of viruses that can affect their hard drive. Verify that there is adequate virus protection on your computer so critical records are not lost. It is crucial that daily back-ups be done in case data needs to be restored. It is easier to restore from a back-up than manually recreating days of work.
CASH CONTROLS & PROCEDURES
Who is the custodian of Cash/Checks in each department handling money?
Are there checks & balances in place regarding the handling of cash?
How timely are your deposits being made – think of the entire town deposits?
Is there a Cash Control Policy in place?
Does your municipality allow personal checks to be cashed or making change out of the cash drawer used for daily transactions?
Do you have a separate petty cash drawer to cash department checks?
Are there cash procedures each department follows?
Are there signs posted – customers paying with cash must receive a receipt?
How do you account for the duplicate copy fee?
Do you use a 3-part pre-numbered receipt book? 1 remains in book as a permanent record, 1 is for the customer and 1 if for your daily deposit.
Does the Department head monitor receipts and are they compared to computer generated reports in sequential data?
Does anyone monitor the frequency of departmental deposits?
Does anyone open another department’s deposit to see how old the checks are?
Do any departments hold check waiting for an outcome such as a planning board meeting of impact fees? Are they kept in a file folder getting older and older because they have been forgotten?
How often are retiree insurance checks deposited? (These are checks that retirees pay for their portion of medical benefits.)
Is everyone who handles cash bonded and are you insured for theft?
Where is the money kept at night? Do you have a secure location?
Sample:Questionnaire
Cash Control Manual
Cash Control Policy
Cash Control Procedures
Signs – Spanish/English
Receipt Books
Is there segregation of duties with respect to cash handling in each department?
Have you considered a no cash policy in certain departments with lots of activity such as recreation or school lunch programs?
EXAMPLE CASH RECEIPTS POLICY
TOWN OF AMHERST
July 22, 2002
Section 1.Purpose
Municipalities deposit substantial sums of money each year carrying out the many functions and services that they provide. Taxpayers have a right to expect that the municipality's operations be carried out efficiently and expeditiously with adequate financial control and accountability.
The objective of this policy is to attempt to strike a balance between the need for department operating efficiency and flexibility, and the need for financial control and accountability. It is also the purpose of this policy to implement uniform procedures for depositing funds that will provide quality and operational efficiency.
This policy shall be known as the "Town of Amherst Deposit Policy" and may be cited as such.
Section 2.Regular Deposit Procedure
2.1Department heads or their designated employee, the Town Clerk, all other departments, and volunteer representatives to appointed committees, must physically bring all deposits to the Tax Collector’s Office at the Town Hall for verification. The Deputy Tax Collector may receive deposits if the Tax Collector is unavailable.
2.2All revenue must be deposited with the Tax Collector’s Office no later than 3:00 PM on the day following when it was received. For Friday, weekend or holiday revenue, the deposit must be turned in on the next available business day by 3:00 PM. For weekly revenue totaling less than fifty dollars ($50.00), the deposit can be consolidated and the deposit will be made no later than 3:00 PM on the first business day of the following week.
2.3Each department or committee must complete a deposit slip, account detail journal, as well as a four-part deposit receipt form for each deposit in pen and legible through all copies. When possible, band one dollar bills in stacks of twenty-five. In addition, (with the exception of the Town Clerk and Tax Collector) each depositor shall photocopy each check and submit a spreadsheet or adding machine tape of the checks in the same sequential order and totaled with each deposit. A copy of the adding machine tape and deposit slip must also be included.
2.4Each Department or committee shall send a designee to the Tax Collector’s Office for deposit verification. Verification will consist of the department or committee designee being physically present while the Tax Collector counts and verifies the amount to be deposited. For Tax Collector deposits, the Deputy Tax Collector will verify the deposit in the presence of the Tax Collector.
2.5The Tax Collector will immediately notify the Finance Director of any discrepancies. The Finance Director will review the deposit and the discrepancy. The Finance Director will determine if the deposit must be returned to the department or committee for correction or be resolved immediately. The Finance Director will initial and provide a brief explanation of any changes made for immediate resolution. In the event that the Finance Director is unavailable, the Town Administrator and/or Department Head will be notified.
2.6The Tax Collector shall assign each deposit a sequential number and records each deposit into the deposit log, once the amount has been verified. If amount verified is consistent, both the Tax Collector and Department Representative sign the four part Deposit Receipt Form. The deposit is placed in an envelope, sealed, and initialed by both the Tax Collector and Department Representative across the seal. The deposit slip is clipped to the sealed envelope before the deposit is placed in the drop safe. All back up information accompanying the deposit and the pink copy of the receipt form are set aside for the Treasurer. The Yellow Copy of the Deposit Receipt form is retained by the Department, The Gold Copy will be submitted to finance with the back up information, and Tax Collector retains the White Copy.
2.7Only the Treasurer or Deputy Treasurer shall have the combination to the drop safe, and a sealed copy of the combination will be kept in the Town’s safe deposit box.
2.8The Treasurer or Deputy Treasurer shall perform daily deposits as needed and will come to the Town Hall, open the drop safe, and verify the deposits against the Tax Collector deposit log and Deposit Receipt Form, and sign and date the log before each deposit is taken to the bank.
2.9The Treasurer will take the deposits to the bank and provide copies (attached to the journal) of all deposit statements issued by the bank to the Finance Director with the corresponding deposit back up information after the deposit is made. The Treasurer will also provide a copy of the deposit statement to the depositing department. All Concentration accounts will be brought to the office of the Administrative Assistant where ‘Regular Deposit Procedures’ will be followed.
2.10Each Department shall receive from the Town Treasurer a monthly list of deposits that have been verified through the bank statement. Any discrepancies shall be reported to the Finance Director and Treasurer.
2.11Under no circumstance will the Department utilize personal funds to compensate shortages. All shortages must be brought to the attention of the Finance Director prior to submission.
Section 3. Concentration Account Deposit Procedure
3.1The Administrative Assistant to the Town Administrator will prepare the bank distribution transmittal form and fax such form to the bank.
3.2The Administrative Assistant will contact the bank should a new sub-account need to be established.
3.3The Administrative Assistant will complete all necessary journal entry forms.
Section 4.Coin Depositing
4.1All coins must be included with each deposit and correctly reported on the coin line of the deposit slip
4.2A calculator tape summarizing the coin portion of the deposit must be provided.
All coins must be rolled by denominations -50 pennies, 40 nickels, 50 dimes, 40 quarters. Only full rolls will be accepted by the bank. Place additional coins not rolled loose in the deposit bag.
Section 5.Petty Cash Procedures
5.1No department is to establish a petty cash system without consent from the Town Administrator and start up instructions from the Finance Director.